https://www.taxtmi.com/caselaws?id=213217 The Tribunal granted relief to the appellant by waiving predeposit and staying recovery in relation to the service tax demand under the 'Club or Association Service' for the specified period. The appellant established a prima facie case against the demand based on limitation, as the show-cause notice was issued three years after the relevant period without proper investigation. The Tribunal acknowledged the appellant's bona fide belief regarding their liability, supported by legal arguments and previous Departmental actions in similar cases, leading to the waiver and stay of recovery. en-us Tue, 20 Sep 2011 00:00:00 +0530 Thu, 17 Jan 2013 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213217 The Tribunal granted relief to the appellant by waiving predeposit and staying recovery in relation to the service tax demand under the 'Club or Association Service' for the specified period. The appellant established a prima facie case against the demand based on limitation, as the show-cause notice was issued three years after the relevant period without proper investigation. The Tribunal acknowledged the appellant's bona fide belief regarding their liability, supported by legal arguments and previous Departmental actions in similar cases, leading to the waiver and stay of recovery. Case-Laws Service Tax Tue, 20 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213217